2021 (3) TMI 1213

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..... Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy. There are no merit in the petition. Petition dismissed.
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD AND HON'BLE MR. JUSTICE M.R. SHAH For the Petitioner : Mr. Anjanaye Mishra, Adv., Mr. Shahrukh Ejaz, Adv., Mr. Aviral Saxena, A .....

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..... mus to the Respondent to put the upper cap on Late Fees to an extent of ₹ 500/- per return. d. Issue a Writ, Order or Direction in the nature of Mandamus to exempt the late fee that is being charged for the lockdown period starting from 25.03.2020 till 30.06.2020 by the Respondent on account of delayed filing of GST return by the Assesses. 2 In our view, these reliefs pertain to the realm .....

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